成本会计课程第1次网上形成考核答案（Cost accounting course first times online examination results）.doc

成本会计课程第1次网上形成考核答案（Cost accounting course first times online examination results） 1., a company produces A, B two products this month, the common use of a material 2000 kg. The actual output this month is: A products 200, B products 100. Its unit product material consumption quota is: A product 5 kilograms, B product 8 kilograms. Materials used for this month are listed below: Date item quantity (kg) unit price (yuan) 1 days initial balance 20030 3 purchase material 50032 5 lead materials 300- 10 purchase material 60035 11 lead materials 600- 12 lead materials 100- 18 purchase material 90030 20 lead materials 1000- 30 end of the balance of 200- Requirements: (1) using the first in first out method to calculate the actual cost of producing lead materials this month; (2) allocation of material costs (allocation rate, retention of two decimal places) by means of quota consumption proportional distribution method; (3) according to the distribution result, compile the accounting entry of the materials. (20 points in question) Problem solving: (1) using the first in first out method to calculate the actual cost of producing the materials used this month; Date item quantity Unit price (kg) (yuan) a balance Quantity (Qian Ke) unit price (yuan) amount amount (Qian Ke) unit price (yuan) amount 1 days initial balance 20030200306000 3 purchase material50030 326000 Sixteen thousand 5, materials used 300 - 200 10030 326000 32004003212800 10 purchase material60032 3512800 Twenty-one thousand 11, materials used 600 - 400 20032 3512800 70004003514000 12, materials used 100 - 100353500300351050 18 purchase material90035 3010500 Twenty-seven thousand 20, materials used 1000 - 300 70035 3010500 21000200306000 30 end of the balance of 200 Total 200064000200306000 (2) allocation of material costs (allocation rate, retention of two decimal places) by means of quota consumption proportional distribution method; The quota consumption of a product = the actual ou